Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2008 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2008 (1) TMI 94 - AT - Service TaxBusiness auxiliary services & export of said services - availing benefit of credit in respect of input services used in export of auxiliary services – filed refund claim for unutilized credit – rule 5 which not provide for refund of unutilized credit to the producer of output services got substituted during relevant time - Once the refunds are under the amended rules & notification issued thereunder, the same can’t be denied merely because they relate to exports made prior to date of amendment
|